Criminal Liability of Corporations and Beneficial Owners in Supreme Court Decision No. 8431–8433 K/PID.SUS/2025: An Analysis of Piercing the Corporate Veil Under the 2023 Criminal Code: Pertanggungjawaban Pidana Korporasi dan Beneficial Owner dalam Putusan Mahkamah Agung Nomor 8431–8433 K/PID.SUS/2025: Analisis Piercing the Corporate Veil Pasca-KUHP 2023

Salsabila, Arini
Masyhar, Ali
Wulandari, Cahya

Al-Jinayah: Jurnal Hukum Pidana Islam
Vol. 12 No. 1 (2026): June 2026 (Forthcoming)

This study analyzes the application of the doctrine of Piercing the Corporate Veil in Supreme Court Decisions Nos. 8431, 8432, and 8433 K/PID.SUS/2025, which convicted the Wilmar Group, Musim Mas Group, and Permata Hijau Group of corruption related to CPO exports and ordered restitution of Rp17.7 trillion. Using a normative legal research method with a legislative, case-based, and conceptual approach, this article discusses: (1) the construction of corporate criminal liability in the 2023 Criminal Code, specifically Article 47 regarding beneficial owners; and (2) the Supreme Court’s application of the “Piercing the Corporate Veil” doctrine. Key findings indicate that the Supreme Court pierces the corporate veil by viewing corporate groups as a single entity and extending liability to beneficial owners. However, the ruling remains dependent on the Anti-Corruption Law (lex specialis), thereby creating a normative gap with the 2023 Criminal Code.